According to the revised FED structure as per Finance Bill (2014-15), the rate of the FED would be Rs 2,632 per 1,000 cigarettes in case the locally produced cigarettes on-pack printed retail price exceeds Rs 2,706 per 1,000 cigarettes. The rate of the FED would be Rs 1,085 per 1,000 cigarettes where locally produced cigarettes' on-pack printed retail price does not exceed Rs 2706 per 1,000 cigarettes.
Previously, the rate of the FED was Rs 2,325 per 1,000 cigarettes where locally produced cigarettes on-pack printed retail price exceeds Rs 2286 per thousand cigarettes. The rate of the FED was Rs 880 per 1,000 cigarettes where locally produced cigarettes on-pack printed retail price does not exceed Rs 2,286 per 1,000 cigarettes. The FBR has estimated to collect Rs 5 billion from the revised FED structure on cigarettes in 2014-15 as compared to the estimates of Rs 15 billion for 2013-14. According to the FBR, the FED rates have been enhanced to be in pace with inflation and to add to revenue in 2014-15.